Paragraph 218 I1

In regulation 16 (date as from which superseding decisions take effect)—

(a)

in paragraphs (7) and (8) after “an appeal tribunal”, in each place, insert “the First-tier Tribunal, the Upper Tribunal”;

(b)

in paragraph (8) after “determination of” insert “the Upper Tribunal,”; and

(c)

in paragraph (9A) after “a Commissioner” insert “, the Upper Tribunal”.

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